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Group Equity and Implicit Discrimination in Tax Systems

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  • Joel Slemrod

Abstract

I address some issues in measuring group equity and implicit discrimination and in assessing their role in the evaluation of tax systems, focusing on racial equity in the United States. I argue that group inequity should be judged relative to other accepted objectives of the tax system it may facilitate and stress the importance of having accurate measures of well-being. Finally, I present a decomposition of the difference in groups’ average tax rates into measures of the overall progressivity, group differences in average income, and a set of income-group-specific measures of horizontal group tax differences.

Suggested Citation

  • Joel Slemrod, 2022. "Group Equity and Implicit Discrimination in Tax Systems," National Tax Journal, University of Chicago Press, vol. 75(1), pages 201-224.
    • Handle: RePEc:ucp:nattax:doi:10.1086/717960
    DOI: 10.1086/717960
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    Cited by:

    1. Emily Y. Lin & Joel Slemrod, 2024. "Gender tax difference in the U.S. income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 808-840, June.
    2. Margaret E. Brehm & Olga Malkova, 2023. "The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty," National Tax Journal, University of Chicago Press, vol. 76(3), pages 707-741.

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